BaronElementDinosaur9
Chris’s husband, George, moved out of their home in February of…
Chris’s husband, George, moved out of their home in February of 2022. She had no contact with
him since he moved out. Chris and George are not legally separated.
Chris has one child, Mary, age 9. She will claim Mary as a dependent on her 2022 tax return.
Chris is 31 years old.
Chris earned $36,200 in wages and received $50 of interest. Chris was out of work for a month
and received unemployment income of $1,800.
Chris paid all the costs of keeping up her home. She provided over half of the support for Mary.
They all are U.S. citizens and have valid social security numbers. They lived in the U.S. all year.
1. Chris’s most beneficial allowable filing status is Single. True or false?
2. Mary is a qualifying child for the earned income credit. True or false?
3. All of Chris’s unemployment compensation is taxable. True or false?
Adam and Lisa are married and want to file a joint return.
Adam is a U.S. citizen and has a valid Social Security number. Lisa is a resident alien and has
an ITIN. They resided in the United States all year with their children.
Adam and Lisa have two children, Maria, age 11, and Luis, age 17. Maria and Luis are U.S.
citizens and have valid Social Security numbers.
Adam earned $22,000 in wages.
Lisa earned $20,000 in wages.
In order to work, the Garcias paid $2,000 to their son Luis to care for Maria after school.
Adam and Lisa provided all of the support for their two children.
4. The maximum amount Adam and Lisa are eligible to claim for the Child Tax Credit is $4,000. True/false?
5. Payments made to Luis can be claimed on Form 2441 as child and dependent care
expenses. True/false?
Jenny Smith, age 57, is single.
Jenny earned wages of $52,000 and was enrolled the entire year in a high deductible health
plan (HDHP) with self-only coverage.
During the year, Jenny contributed $2,000 to her Health Savings Account (HSA) and her
mother also contributed $1,000 to Jenny’s HSA account.
Jenny’s Form W-2 shows $650 in Box 12 with code W. She has Form 5498-SA showing
$3,650 in Box 2..
Jenny took a distribution from her HSA to pay her unreimbursed expenses:
8 visits to a physical therapist after her knee surgery $400
unreimbursed doctor bills for $900
prescription medicine $200
replacement of a crown $1,500
over the counter medication $40
gym membership $240
Jenny is a U.S. citizen with a valid Social Security number.
6. Jenny can include her mother’s contribution on Form 8889, Part 1. True/false?
7. Jenny is eligible to contribute an additional $_________________ to her HSA because she is
age 55 or older.
8. The gym membership is a qualified medical expense for HSA purposes. True/false?
